Defining the information required for the liquidation of a company is of utmost importance to carry out its winding-up and eventually terminate it. Liquidators need to access the balance sheet of the company, particularly during the early stages of liquidation, in order to determine the most effective way to liquidate it. Unlike the managing body, the monitoring body does not undergo modifications following the beginning of liquidation. Given the vital role corporate bodies play both immediately before and during liquidation, this paper critically analyzes the ascertainment of the occurrence of an event involving the dissolution of a company (sect. 2), the impossibility to achieve the corporate purpose (sect. 3), and the failure of the meeting to operate and its continuing inactivity (sect. 4)
Considerations on some Italian law provisions concerning the dissolution of companies
COSSU F
2016-01-01
Abstract
Defining the information required for the liquidation of a company is of utmost importance to carry out its winding-up and eventually terminate it. Liquidators need to access the balance sheet of the company, particularly during the early stages of liquidation, in order to determine the most effective way to liquidate it. Unlike the managing body, the monitoring body does not undergo modifications following the beginning of liquidation. Given the vital role corporate bodies play both immediately before and during liquidation, this paper critically analyzes the ascertainment of the occurrence of an event involving the dissolution of a company (sect. 2), the impossibility to achieve the corporate purpose (sect. 3), and the failure of the meeting to operate and its continuing inactivity (sect. 4)I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
